Regional Vice President of Sales The Retirement Plan Company
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Bates & Company, Inc.
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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Compass
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Summary of IRS Final and Proposed 411(d)(6) Regulations (PDF)
American Benefits Council Aug. 12, 2005
2 pages. Excerpt: The proposed regulations address ... the interaction of the permitted forfeiture rules under Code Section 411(a) with the anti-cutback rules under Code Section 411(d)(6) (to reflect the holding in Central Laborers' Pension Fund v. Heinz, 541 U.S. 739 (June 7, 2004), and a new utilization test method under which a plan amendment is permitted to eliminate an optional form of benefit that has not been utilized during a look-back period.
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